CLA-2-39:OT:RR:NC:N4:415
Brittney R. Powell
Fox Rothschild, LLP
2020 K Street Northwest, Suite 500
Washington, DC 20006
RE: The tariff classification of plastic re-closable zipper tapes from Japan and China.
Dear Ms. Powell:
In your letter dated May 29, 2025, you requested a tariff classification ruling on behalf of your client, Bonset
America Corporation.
Samples were provided and will be retained as requested.
The products under consideration are all described as re-closeable zippers and will be sold under the
“SANZIP” brand. Your submission indicates that these articles are manufactured in over 100 grades or
designs, and regardless of the specific grade or design of the zipper, they all function the same as a
re-closeable zipper for flexible packaging. They will be made from polyethylene (PE), polypropylene (PP),
polybutylene succinate (PBS), or a combination of PE and PP plastics.
Below are the details on the specific zippers:
1. Standard – The standard zipper design can be used for a wide range of products. The zipper is
compatible with “form fill seal” packing machines and pouch/bag conversion machinery to produce
pre-made pouches or bags. The zipper is made with PE, and is available in the size range of 7
millimeters (mm) to 13 mm.
2. Sensory – The sensory zipper grade uses both sound and touch sensations to aid and improve the
closing experience of the production. The zipper is made with PE, and the available size range is 7 mm
to 21 mm.
3. Eco – The eco zipper grade is a biodegradable and compostable zipper that is made with PE or PBS,
and is available in the size range of 10 mm to 13 mm.
4. Easy Seal – The easy seal zipper grade is a multilayer zipper which enables customers to use lower
temperatures and reduces side seal cracks. This product is made with PE or PP, and is available in the
size range of 10 mm to 24 mm.
5.
5. Multi Seal – The Multi Seal zipper grade allows for the use of a single type of zipper to seal both PE
and PP materials. This zipper is made with PE or PP, and is available in the size range of 10 mm to 24
mm.
6. Airtight/Watertight – The airtight/watertight zipper grade is a high-grade extrusion zipper with a tight
seal. The zipper is made with PE or PP, and is available in the size range of 13 mm to 40 mm.
7. Heat Resistance – The heat resistance zipper grade has high heat resistance and seal performance on
both PE and PP materials. This specification is able to withstand high temperatures due to the
high-level holding force from the inside. The heat-resistant zippers are suitable for boiling to high
retort/microwaveable conditions. The zipper is made with PP, and is available in the size range of 11
mm to 13 mm.
8. Powder Resistant – The powder-resistant zipper design allows for powders, such as cocoa and flour, to
be easily removed from the zipper to ensure an effective and smooth closing action. The zipper is
made with PE or PP, and is available in the size range of 13 mm to 18 mm.
9. String – The string zipper design is manufactured without flanges and is ideal for side-seal bags. The
zipper is made with PE or PP, and is available in the size range of 2.8 mm to 3.2 mm. The zipper can
be supplied in either a natural or color finish.
In your request, you suggest that these zippers would be classified under subheading 3923.50.0000,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[s]toppers, lids, caps and
other closures.” We disagree. In the condition as imported, these products are not closures. They are merely
plastic strips that are further worked to enable them to connect to one another and possibly other materials.
Therefore, classification in subheading 3923.50.0000, HTSUS, is precluded. Further, these items do not meet
the requirements of Chapter 39 Note 10 and cannot be classified in 3920 or 3921.
As these re-closable zipper tapes would be considered articles of plastic, and as they are not more specifically
provided for elsewhere, the applicable subheading will be 3926.90.9989, HTSUS, which provides for
“[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.”
The column one, general rate of duty is 5.3 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheading 3926.90.9989, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading
3926.90.9989, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 3926.90.9989, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,
9903.88.15, in addition to subheading 3926.90.9989, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS
and the accompanying duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division